Canada-U.S. tax comparisons
Author(s)
Bibliographic Information
Canada-U.S. tax comparisons
(A National Bureau of Economic Research project report)
University of Chicago Press, 1992
- Other Title
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Canada-US tax comparisons
Available at 49 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and indexes
Description and Table of Contents
Description
In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment.
With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth.
In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.
Table of Contents
Introduction, William T. Alpert, John B. Shoven, and John Whalley Pressures for the Harmonization of Income Taxation between Canada and the United States, Robin Boadway and Neil Bruce Canada-U.S. Free Trade and Pressures for Tax Coordination, Roger H. Gordon Income Security via the Tax System: Canadian and American Reforms, Jonathan R. Kesselman Tax Incidence: Annual and Lifetime Perspectives in the United States and Canada, James B. Davies Tax Effects on the Cost of Capital, Kenneth J. McKenzie and Jack M. Mintz The Cost of Capital in Canada, the United States, and Japan, John B. Shoven and Michael Topper The Impact of U.S. Tax Reform on Canadian Stock Prices, Joel Slemrod Tax Aspects of Policy toward Aging Populations, Alan J. Auerbach and Laurence J. Kotlikoff Taxation and Housing Markets, James M. Poterba What Can the United States Learn from the Canadian Sales Tax Debate?, Charles E. McLure, Jr. Subnational Tax Harmonization, Canada and the United States: Intent, Results, and Consequences, Francois Vaillancourt Reflections on Canada-U.S. Tax Differences: Two Views, Richard A. Musgrave and Thomas A. Wilson
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